Company's standard costs for a unit of book shelf are: Wood, 25 pounds at P6.40 per pound; Trim, 8 pounds at P10 per pound; Direct labor, 5 hours at P12 per hour; Variable overhead, P30 per unit; Fixed overhead, P260,000 per period, applied at the rate of P20 per unit. In May 2022 transaction were as follows: 320,000 pounds of wood were purchased at P6.50 per pound; 100,000 pounds of trim were purchased at P9.60 per pound; 310,000 pounds of wood and 97,000 pounds of trim were issued to production. Direct labor incurred was 62,000 hours at an average cost of P11.50 per hour. Overhead costs were P604,000, of which P362,000 were variable. Twelve thousand units of book shelves were produced during May. 27. What is the total wood and trim price variance? 31. In the two-way overhead variance analysis, what is the overhead controllable variance? 32. What is the actual unit cost of book shelf?